Budget and control : reforming the public sector in Latin America

書誌事項

Budget and control : reforming the public sector in Latin America

Humberto Petrei with the collaboration of Romeo E. Petrei

Inter-American Development Bank , Distributed by the Johns Hopkins University Press, 1998

タイトル別名

Presupuesto y control

統一タイトル

Presupuesto y control

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Although in theory Latin American governments prepare their budgets according to programmes, for the most part they are still input-based - focused mainly on what the state plans to purchase. This approach should be replaced by output-based budgeting, a system geared towards goods and services to be provided by the state, or by results budgeting, which focuses on what the state proposes to accomplish. This is an examination of the institutional arrangements required for the countries of the region to reform their budget and control systems. It is based on two decades of reform experience in the leading countries in the field of budget preparation, evaluation and control, with case studies of six Latin American countries.

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